Pengaruh biaya produksi dan biaya pemasaran terhadap laba bersih

Studi pada perusahaan manufaktur sub makanan dan minuman yang terdaftar di BEI

Abstract

• Purposes - The purpose of this study is to examine effect of production costs and marketing costs on net income.


• Methods - The method used in this study was conducted using descriptive and verification methods with a quantitative approach are 60 data’s of 10 manufacturing companies listed in Indonesia Stock Exchange during the period 2013-2016. Linear regression is also used as a technique for analyzing research data. 


• Findings - The results of this study indicate that partially the cost of production costs and marketing costs have a significant effect on net income. Simultaneously the variables of production costs and marketing costs have a significant positive effect on net income in companies listed on the Indonesia stock exchange (bei) in 2011 to 2016.


• Keywords - Production Costs, Marketing Costs, Net Income